The most common expense claim that we see, which is the travel and subsistence to your main work site. The main site is where you are contracted to work or spend most of your time at work. The majority of customers we see spend the vast majority of their working time at one client work site, so the expense rule here is that if you're intending to spend less than 24 months that work site, even though that is your main work site, you will have access to tax-free expenses in terms of your travel and subsistence costs to that site. The rule is all around intent, so if from day one of the contract the intention is not to be at one particular work site for more than 24 months then you can claim travel costs to and from that site, together with any associated food or accommodation costs. Just a couple of funnies if you like, on the rules. So just explain a bit more on intent. If it's clear from the onset that the contract is going to last for more than 24 months and you're going to be on the same site for more than 24 months, then you will not be able to claim any travel and subsistence costs on that assignments from day one. If it's a relatively short term contract, so say 6 to 12 months, then clearly there's no intention from the onset for you to be at that work site for more than 24 months rule. But if say, you get to month 18 and the contract is extended by six months and the work site isn't going to change, then from the day the contract is extended it then becomes apparent that you're going to breach the 24 month rule, so from that day you will not get your tax relief on the travel and subsistence expenses. What that doesn't mean is you go back to the beginning of the contract and deny all relief. What you've claimed will stand. It will just be purely from the day the intention changed. If you have two or three places where you have to work, providing there's a reasonable distance between all of those and you're not spending more than 40% at any one of those, then you'll be able to claim travel and subsistence on those temporary sites for as long as you're on the assignment. The 24 month rule doesn't apply. As a rule of thumb, the revenue have issued guidance to say that 10 miles is a reasonable distance to distinguish between work sites. The only caveat to that is if your work site is a specific area, then it may be deemed that that area is you work site, rather than any one particular work site within it. So I think if you do have multiple work sites, I would suggest that you contact us just first to do a review and send to check that for you and give you that personalized advice. Talking here about you using your own personal car to drive to and from your work site, then my recommendation as a general rule of thumb would be to use the revenues authorized mileage rates. And currently they will reimburse you petrol costs at 40 pence per mile. It's 40 pence for the first 10,000 miles in any one tax year. As soon as you breach that it's 25p per mile thereafter. So you've incurred the cost personally, your company will be able to pay you 40 pence per mile free of any taxes, a reinvest expense. And obviously that cost is over and above what you will have actually paid for the fuel. And it's intended to be higher to cover your annual running costs, any maintenance and insurance. The situation may be slightly different if you have a company car. The reimbursed mileage rates are lower and given that there could be some additional taxes around that, in most cases recommend people use their own private vehicle to travel. I think we're still at the stage where 40 pence a mile is adequate to cover the cost of the field. What you are giving up is the opportunity to claim the actual cost of the fuel plus the running costs of the car. Now to claim that, the call would need to be owned by the company. And then we get back into the debate about the company car tax, on the benefit in kind. So it does get quite complicated when you compare it, which is why I would say as a general rule that still 40 pence is sufficient to give you reimbursements of your cost of using your private vehicle. In terms of accommodation, the revenue do like the cost to be reasonable, and I suppose the distance to be reasonable. So if you're claiming for a five star hotel that's five miles away from where you live, just around the corner from where you work arguably the revenue would dispute that. But if you're working a couple hundred miles away from your home and you're staying in a reasonably priced accommodation, then that's perfectly fine. Again, the 24 month rule applies here, so as long as you're qualify for the fuel from the 24 rule, you get the cost of the hotel and also you can bring in any cost incurred on food while you're on your business trip. I suppose the important point there is you have to physically incur the cost of the food. We'd always suggest that you ask for a receipt, keep the receipt, and that will allow you to getting tax relief on that. As long as the cost of the meal is incurred after the time you leave a business trip, then that is allowable. So if it's one day traveled from home to work back home again, then if you're leaving early enough in the morning, and it's reasonable to incur the cost of a breakfast, then that will be allowable. If you're going away for a week, then all food costs incurred during that week will be allowable. The only thing that you wouldn't be able to claim would be cost of a packed lunch if you incurred that cost prior to you leaving on the journey. There's a specific piece of guidance from the revenue on that point. If you say in the UK on overnight accommodation, there is-- and this perhaps is one of the few occasions where you could claim an expense without having a receipt-- there is a flat rate available to everybody of 5 pounds per night for incidental expenditure. And that rule is in place on the basis that you don't necessarily get a receipt for buying a newspaper or something from a vending machine. So if you're away from home on a business trip, you can claim up to 5 pounds per night on incidentals. If you claimed over that amount without receipts the full amount would fall to be taxed, not just the amount over the 5 pounds. The only other funny to flag I suppose is if you are working overseas or from overseas working in the UK. There are some complex rules around claiming expense in terms of flights in and out of the country that you're working in. So again, I think because those rules are relatively complex and tailored to your own circumstances I'd suggest that contact us for further advice if that situation ever arises.